Results 1 to 10 of about 28,363 (167)

The Relationship Between Tax Policy and Companies' Tax Burden in Inflationary Conditions [PDF]

مطالعات تجربی حسابداری مالی, 2018
Tax is taken into consideration as one of the important factors which playsrole in economic prosperity and societies' development through gaining revenue for governments.
Hamideh Esnaashari, Mina Nourmohammadi
doaj   +1 more source

INSTITUTIONAL AND MANAGEMENT ARRANGEMENTS OF TAX BURDEN OPTIMIZATION ON THE AGRICULTURAL ENTERPRISES

Фінансово-кредитна діяльність: проблеми теорії та практики, 2018
The rapid change of legal act Ukraine helps to find and detection of new factors that influence the optimization of the tax burden and economic efficiency of documestic agricultural enterprises.
S. M. Homovij, N. O. Tomilova, V. S. Lytvynenko   +2 more
doaj   +1 more source

Tax burden and tax evasion in Brazil

International Journal of Advanced Engineering Research and Science, 2022
The study analyzed the relationship between the Brazilian tax burden and the country's level of evasion. The basis for the research stems from the fact that Brazil is considered a country whose tax burden is high and this would influence its level of evasion.
Hugo Leonardo Menezes de Carvalho, Lucimar Antônio Cabral de Ávila   +1 more
openaire   +1 more source

ANALYSIS OF TAX BURDEN PARAMETERS OF UKRAINE'S ECONOMY

Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2017
The need to solve the problems of macro-economic stabilization of the country's economy on the basis of determining the tax system efficiency led to the actuality and importance of developing methodological issues of macro-economic tax regulation.
I. Moyseyenko, L. Halkiv, M. Demchyshyn
doaj   +1 more source

Dimensions of tax burden: a review on OECD countries [PDF]

Journal of Economics Finance and Administrative Science, 2020
Purpose - The tax burden, defined as the ratio of the collected taxes in a particular period against the total product, is commonly used to determine the effect of fiscal and tax policies on the socioeconomic structure.
Ferdi Celikay
doaj   +1 more source

Distribution of the increased tax burden for agricultural products and food in the Czech Republic

Agricultural Economics (AGRICECON), 2012
The article determines the transfer rate of tax burden to the buyers of agricultural products and food consumer in the most recent major change in the reduced rates of value added tax in the Czech Republic in late 2007 and 2008.
Petr David
doaj   +1 more source

Tax Burden Implication of Tax Reform

Open Journal of Business and Management, 2018
This study examines the effect of the 2007 reform pertaining to the corporate tax system on the tax burden of listed firms in Nigeria using the “t” test and canonical correlation analysis. Data were collected from the financial statements of the 86 sampled firms for the period 2003-2011 subdivided into pre-reform (2003-2006) and post reform (2008-2011)
Yinka Mashood Salaudeen, Tayibat A. Atoyebi   +1 more
openaire   +2 more sources

Nonpoint Source Pollution Taxes and Excessive Tax Burden [PDF]

Environmental & Resource Economics, 2005
If a regulator is unable to measure firms' individual emissions, an ambient tax can be used to achieve the socially desired level of pollution. With this tax, each firm pays a unit tax on aggregate emissions. In order for the tax to be effective, firms must recognize that their decisions affect aggregate emissions.
openaire   +5 more sources

Assessment of the possibility of using the digital platform of the Federal Tax Service of Russia in determining the tax burden of the organization

Вестник университета, 2021
The article presents the results of calculating the tax burden on the example of a specific organization, which are based on accounting (financial) and tax reporting data, which are digital data of the information and digital platform of the Federal Tax ...
A. V. Zakharova, L. S. Samodelko, E. A. Kirova   +2 more
doaj   +1 more source

PENGARUH PENDAPATAN DAN BIAYA OPERASIONAL TERHADAP BEBAN PAJAK PADA PT JEMBO CABLE COMPANY TBK

Jurnal Riset Akuntansi Terpadu, 2018
This study aims to determine the effect of income and operational costs on the tax burden on PT Jembo Cable Company Tbk. This study uses secondary data taken from the financial statements of PT Jembo Cable Company Tbk through the IDX website.
Nela Dharmayanti
doaj   +1 more source